TRANSPARENCY AND ACCOUNTABILITY OF NON-TAX STATE REVENUE FROM INMATE PRODUCTION SERVICES: A CASE STUDY AT THE CLASS IIA WOMEN’S CORRECTIONAL FACILITY IN PONTIANAK

Abstract

This study aims to analyze the transparency and accountability in the management of Non-Tax State Revenue (PNBP) generated from production activities by female inmates at the Class IIA Women’s Correctional Facility in Pontianak. Employing a descriptive qualitative method, data were collected through in-depth interviews with the Head of the Facility and staff from the Work Activities Unit, complemented by relevant documentation. The findings indicate that PNBP is derived from various inmate-run vocational activities, including culinary services, laundry, salon operations, tailoring, handicrafts, and hydroponics. The management process encompasses production recording, profit calculation, premium distribution, and fund submission by the treasurer to the state treasury. Of the total profit, 50% is allocated as inmate premiums, 15% as PNBP, and 35% reinvested as working capital to ensure program continuity. Internal transparency is maintained through structured documentation and reporting systems, while external financial reporting must follow formal procedures before being submitted to the government, limiting direct public access. Nonetheless, inmate products are promoted through exhibitions and e-catalog platforms. Accountability is ensured through regular audits and reconciliations, though challenges persist, including varied inmate motivation, competition with external products, and administrative adjustments due to institutional restructuring.